Find out more about the development of Swiss VAT rates here.
Date |
Standard rate |
Special rate for accommodation services |
Reduced rate |
---|---|---|---|
As of 1 January 2024 The federal decree of 17 December 2021 on the additional financing of the OASI through an increase in VAT was accepted |
8,1 % | 3,8 % | 2,6 % |
1 January 2018 Increase in VAT rates for the financing and development of the railway infrastructure + The federal decree of 17 March 2017 on the additional financing of the OASI through an increase in VAT and the pension reform 2020 of 17 March 2017 were rejected |
7,7 % |
3,7 % |
2,5 %
|
1 January 2011 VAT rate increase in favor of the DI |
8,0 % |
3,8 % |
2,5 % |
1 January 2001 The VAT Act enters into force + VAT rate increase for the financing of the Large-Scale Railway Projects |
7,6 % |
3,6 % |
2,4 % |
1 January 1999 Increase in VAT rates in favor of the OASI and the DI |
7,5 % |
3,5 % |
2,3 % |
1 October 1996 Introduction of the special rate for accommodation services |
6,5 % |
3,0 % |
2,0 % |
1 January 1995 The VAT Ordinance enters into force (VAT was introduced in Switzerland) |
6,5 % |
|
2,0 % |
Disability insurance = DI
Old-age and survivors’ insurance (OASI)
Last modification 24.03.2023
Contact
Contact by phone (German)
Federal Tax Administration FTA
Main Division VAT
Survey Division
Schwarztorstrasse 50
3003 Berne